中文摘要：

随着审计对象数量不断增长,以企业所有纳税记录数据为基础,利用统计分析方法寻找重点审计对象逐渐成为当前热点.在用方差分析找出显著变量基础上,提出一个利用聚类分析方法查找偷漏文化事业建设费企业的方法,并用判别分析进一步修正聚类分析的结果.最后以某地区纳税记录数据为例,给出了该方法的具体实施过程,并验证了所提方法的可行性.

英文摘要：

With the growing audit need of companies,it becomes popular that data mining method is used to find the current focus of audit based on tax records of companies. After identifying significant variables by analysis of variance on the basis of cluster analysis, a method is given to find enterprises who evade tax of culture construction. Furthermore, the results of cluster analysis are further amended by discriminant analysis. Finally, taking the tax records of a specific area as an example, this essay gives the application of this method and tests the its feasibility.